Evaluasi Pelaksanaan Pengawasan Berbasis Wilayah Di KPP Pratama Batu

Abstract Regional-based supervision is one of the strategies of the Directorate General of Taxes as the Indonesian tax authority to support the achievement of the national development priority agenda, optimal state revenues. The main objective of implementing regional-based supervision is to optimize state revenues and expand the tax base through increasing tax compliance and increasing tax potential. This study aims to find out how the implementation of regional-based supervision, the results of regional-based supervision, and the suitability of the results with the implementation objectives that have been mentioned as well as the constraints of region-based supervision in KPP Pratama Batu. Data was collected through interviews with account representatives of the KPP Pratama Batu and documentation. Furthermore, the research was conducted by combining qualitative methods and simple quantitative methods. The results showed that the regional-based supervision activities at KPP Pratama Batu were in accordance with the regulations although there were still some procedures that had not been fully implemented. Regional-based supervision is able to realize an increase in the formal compliance of corporate taxpayers in the form of reporting compliance, action compliance and increased revenue. However, regional-based supervision has not shown satisfactory results in terms of payment compliance, individual taxpayer reporting compliance, material compliance, tax potential exploration, and tax base. Furthermore, there are three obstacles in the implementation of regional-based supervision: differences in regional characteristics, challenges in the extensification of regional-based supervision and discrepancies in taxpayer data. Keywords : Compliance, Tax Base, Tax Revenue, Regional-based Supervision.. Abstrak Pengawasan berbasis wilayah merupakan salah satu strategi Direktorat Jenderal Pajak sebagai otoritas pajak Indonesia untuk mendukung pencapaian agenda prioritas pembangunan nasional yaitu penerimaan negara yang optimal. Tujuan utama penerapan pengawasan berbasis wilayah adalah mengoptimalkan penerimaan negara serta memperluas basis pajak melalui peningkatan kepatuhan kewajiban perpajakan dan peningkatan penggalian potensi pajak. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pengawasan berbasis wilayah, hasil pengawasan berbasis wilayah, dan kesesuaian hasil dengan tujuan penerapan yang telah disebutkan serta kendala pengawasan berbasis wilayah di KPP Pratama Batu. Pengumpulan data dilakukan melalui wawancara dengan account representatives KPP Pratama Batu dan dokumentasi. Selanjutnya, penelitian dilakukan dengan mengombinasikan metode kualitatif dan metode kuantitatif sederhana. Hasil penelitian menunjukkan bahwa kegiatan pengawasan berbasis wilayah di KPP Pratama Batu telah sesuai dengan regulasi meskipun masih terdapat beberapa prosedur yang belum dapat dilaksanakan sepenuhnya. Pengawasan berbasis wilayah mampu mewujudkan peningkatan kepatuhan formal wajib pajak badan berupa kepatuhan pelaporan, kepatuhan perbuatan dan peningkatan penerimaan. Akan tetapi, pengawasan berbasis wilayah belum menunjukkan hasil yang memuaskan pada sisi kepatuhan pembayaran, kepatuhan pelaporan wajib pajak orang pribadi, kepatuhan material, penggalian potensi, dan basis pajak. Lebih lanjut, terdapat tiga kendala dalam pelaksanaan pengawasan berbasis wilayah yaitu perbedaan karakteristik wilayah, tantangan dalam ekstensifikasi pengawasan berbasis wilayah, serta ketidaksesuaian data wajib pajak. Kata Kunci : Basis Pajak, Kepatuhan, Penerimaan Pajak, Pengawasan Berbasis Wilayah.

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Analysis of Tax Compliance with Intervening Variable Pmk Number 91 of 2015 in Jakarta Central Tax Service Office

Journal of Business and Economics ◽

10.15341/jbe(2155-7950)/10.10.2019/006 ◽

2019 ◽

Vol 10 (10) ◽

pp. 981-991

Author(s):

Sumarno Manrejo ◽

Keyword(s):

Positive Impact ◽

Tax Compliance ◽

Tax Revenue ◽

Research Approach ◽

National Scale ◽

Regional Office ◽

Tax Revenues ◽

Directorate General ◽

Total State ◽

State Revenues

This research is motivated by tax revenues in Indonesia that did not reach the target compared to the realization in the last 10 years, this resulted in a relatively small tax ratio of around 12%. These problems illustrate that the level of taxpayer compliance is still low. Minister of Finance Regulation Number 91/03/2015 is expected to increase tax compliance so that state revenues will increases. This research on taxpayer compliance is focused on the implementation of this regulation in the Central Office of the Directorate General of Taxes in Jakarta. The research approach used is descriptive quantitative. The results of the study indicated that the enactment of the regulation in the Central Jakarta Regional Office has contributed to tax revenues of around 2.05% of total state revenues of IDR11,038,854,776,614 and it contributed 0.37% of IDR61,479,497,160,610. In fact the level of taxpayer compliance in Indonesia in 2015 increased by 1.31% from 59.12% to 60.42%, this is a positive impact of the enactment of the regulation, but the target of tax revenue on a national scale has not been fulfilled yet.

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EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE

Jurnal Akuntansi ◽

10.33369/j.akuntansi.11.1.33-52 ◽

2021 ◽

Vol 11 (1) ◽

pp. 33-52

Author(s):

Agus Supriyono ◽

Intiyas Utami ◽

Ali Muktiyanto

Keyword(s):

Government Regulation ◽

National Development ◽

Tax Compliance ◽

Tax Revenue ◽

Financial Condition ◽

Qualitative Research Design ◽

The Government ◽

National Tax ◽

Level Of Understanding ◽

Medium Enterprises

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations

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OPTIMALISASI PENERIMAAN CUKAI HPTL VAPE DI MASA YANG AKAN DATANG

JURNAL PERSPEKTIF BEA DAN CUKAI ◽

10.31092/jpbc.v4i1.773 ◽

2020 ◽

Vol 4 (1) ◽

Author(s):

Akhmad Firdiansyah

Keyword(s):

Qualitative Methods ◽

Health Problems ◽

Tobacco Product ◽

Cutting Edge ◽

Electric Heater ◽

Tax Revenue ◽

Tobacco Products ◽

Tobacco Leaves ◽

Good Management ◽

Directorate General

ABSTRACT:Other Tobacco Product Excise (HPTL) that specifically imposed on Tobacco Extracts and Essence are tobacco products in liquid, solid, or other forms originating from processing tobacco leaves made by extraction or other cutting-edge methods regardless their additives. Then it sells to the final customer in retail who consumes by heating using an electric heater, vaping, and inhaling it. To date, consumers of these products have been increased in youth generation. This study aims to provide a perspective to the Directorate General of Customs and Excise (DJBC) to encourage acceptance of HPTL (electric cigarette) excise on vape products on the grounds it causes health problems less than conventional cigarettes. In addition, an increase in e-cigarettes demands indicating that socialization is important to attract conventional smokers to substitute for e-cigarettes. This research uses descriptive qualitative methods. The results demonstrated that DJBC is recommended to be more assertive in making e-cigarette policies as alternative tax revenue and a lesser impact on health problems compared to conventional cigarettes. Good management and socialization of HPTL are expected to increase smoker's perception of e-cigarettes in the future.Keywords: HPTL Excise, e-cigarettes, vape.ABSTRAK:Cukai Hasil Produk Tembakau Lainnya (HPTL) dikenakan secara spesifik terhadap Ekstrak dan Esens Tembakau adalah hasil tembakau berbentuk cair, padat, atau bentuk lainnya yang berasal dari pengolahan daun tembakau yang dibuat dengan cara ekstraksi atau cara mutakhir lain tanpa mengindahkan bahan aditif dalam pembuatannya. Produk ini kemudian dipasarkan kepada konsumen· akhir yang mengonsumsi dengan cara dipanaskan menggunakan alat pemanas elektrik, diuapkan, dan dihisap. Saat ini terjadi kenaikan pengguna produk ini pada generasi muda. Penelitian ini bertujuan untuk memberikan perspektif kepada Direktorat Jenderal Bea dan Cukai (DJBC) untuk menggiatkan penerimaan cukai HPTL produk vape (rokok elektrik) dengan alasan menimbulkan dampak bahaya kesehatan dan penyakit yang lebih kecil dibandingkan rokok konvensional. Selain itu, permintaan rokok elektrik cenderung meningkat sehingga sosialisasi perlu dilakukan agar menarik perokok konvensional untuk beralih kepada rokok elektrik. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian menujukkan bahwa DJBC disarankan untuk lebih tegas dalam hal pembuatan kebijakan rokok elektrik sebagai alternatif penerimaan cukai yang potensial dan dampak kesehatan lebih rendah dibanding rokok konvensional. Pengelolaan dan sosialiasi HPTL yang baik diharapkan dapat meningkatkan pemahaman perokok mengenai penggunaan rokok elektrik di masa yang akan datang.Kata Kunci: Cukai HPTL, rokok elektrik, vape.

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Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v8i2.4 ◽

2016 ◽

Vol 8 (2) ◽

pp. 101-122

Author(s):

Setiadi Alim Lim ◽

Lilik Indrawati

Keyword(s):

Tax Compliance ◽

Tax Revenue ◽

Large Role ◽

Tax Base ◽

Great Opportunity ◽

Program Success ◽

Tax Amnesty ◽

Implementation Time ◽

The Government

Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.

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IPTEKS PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLAH PAJAK DAN RETRIBUSI DAERAH PROVINSI SULAWESI UTARA

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21821 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Harianti H. Basri ◽

Sonny Pangerapan

Keyword(s):

Service Quality ◽

Motor Vehicle ◽

National Development ◽

Tax Compliance ◽

Tax Collection ◽

Source State ◽

Positive Effect ◽

State Revenues

Taxes are main source state revenues where state activities such as national development financed from taxes are implement the. This study aims know application knowledge, technology about tax regulations, service quality, and tax sanctions to taxpayers, service quality has a positive effect, Compliance with taxpayers in paying greatly determines effectiveness Motor Vehicle Tax collection, regulations, service quality sanctions influence motor vehicle taxpayer registered in Badan Pengelolah Pajak dan Retribusi Daerah Provinsi Sulawesi Utara.Keywords : Vehicle tax, Tax sanctions, Service Quality and Tax Compliance

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Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i1.816 ◽

2019 ◽

Vol 3 (1) ◽

pp. 208-216

Author(s):

Anisa Widya Larasati ◽

Dyah Probowulan ◽

Achmad Syahfrudin

Keyword(s):

Real Time ◽

Quantitative Methods ◽

Annual Report ◽

Tax Compliance ◽

Primary Data ◽

System Quality ◽

Filing System ◽

Directorate General

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints

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THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE

Jurnal Ekonomi Pembangunan ◽

10.14203/jep.27.1.2019.1-24 ◽

2019 ◽

Vol 27 (1) ◽

pp. 1-24

Author(s):

I Wayan Agus Eka

Keyword(s):

Tax Compliance ◽

Fixed Effect Model ◽

Policy Implications ◽

Tax Revenue ◽

Tax Administration ◽

Effect Model ◽

Level Data ◽

Directorate General ◽

Input Side ◽

The Impact

This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. I find that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency variables did not affect tax revenue after the tax administration reform was completed. The findings identify several areas for improvements and suggest several policy implications. First, improving administration in Small Taxpayer Office (STO) especially for individual taxpayers is needed. Second, tax revenue strategy focusing on individual taxpayers is needed to materialize improvement in individual taxpayer compliance into tax revenue. Third, problem in productivity suggests that DGT should improve its input side by improving law enforcement, widening delegated authority, and increasing budget allocation.

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ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v8i3.980 ◽

2008 ◽

Vol 8 (3) ◽

pp. 192

Author(s):

Deddy Arief Setiawan

Keyword(s):

Data Analysis ◽

Tax Reform ◽

Hypothesis Test ◽

Tax Compliance ◽

Tax Revenue ◽

Tax Administration ◽

High Productivity ◽

Compliance Level ◽

Directorate General ◽

Main Dimension

The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenue

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Perkembangan Perpajakan di Indonesia

Kajian Ekonomi dan Bisnis ◽

10.51277/keb.v15i1.69 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Tyas Zakiya Prakasa ◽

Eliya Isfaatun

Keyword(s):

Annual Report ◽

Descriptive Analysis ◽

Tax Compliance ◽

Secondary Data ◽

Research Data ◽

Tax Revenue ◽

Tax Returns ◽

Directorate General ◽

Performance Report ◽

Data Collection Technique

This study aims to determine the development of taxation in Indonesia in 2012-2017 with variable trends in tax revenue, the number of taxpayers, tax compliance, tax return reporting with e-filing, and the performance of the Directorate General of Taxes. This research is a descriptive analysis research. The type of data used is secondary data with the object of this study is the annual report and the performance report of the Directorate General of Taxes. The research data collection technique is the documentation technique. Based on the analysis that has been done, there is a correlation between the variable trend of tax revenue, the number of taxpayers, taxpayer compliance, SPT reporting with e-filing, and the performance of the Directorate General of Taxes with the development of taxation in Indonesia during 2012-2017. With the conclusion, the trend of tax revenue increases, the number of mandatory increases, the ratio of taxpayer compliance increases, the reporting of tax returns with increasing e-filing and the performance of the Directorate General of Taxes has increased every year

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PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21412.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Jeremiah Reinhart Assa ◽

Lintje Kalangi ◽

Winston Pontoh

Keyword(s):

Income Tax ◽

Research Method ◽

Quantitative Research ◽

National Development ◽

Tax Compliance ◽

Tax Revenues ◽

Tax Audit ◽

Quantitative Research Method ◽

State Revenues

One of the largest state revenues comes from the tax sector. Tax receipts are a major source of financing and national development to improve people's welfare. One of the tax revenues is derived from Income Tax (PPh). Sanctions and tax audit is one of the factors that influence taxpayer compliance. This study aims to determine the effect of sanctions and tax audits on taxpayer compliance in paying taxes. This research uses quantitative research method. The results showed that tax audit and sanctions have a significant effect on taxpayer compliance in paying taxes. This is a reference so that supervision in the form of inspection can be maximized so as to improve taxpayer compliance in paying taxes.Keywords: tax audit, tax sanctions, tax compliance

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